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07 Jul 11 4 Addenda issued

On 6 July 2011, the ATO issued the following 4 addenda:

  • TR 2002/8A1 - Income tax: assessability of payments received from strike funds (to reflect the changes to the law resulting from the repeal of inoperative provisions)
  • TR 2005/10A1 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency (to reflect the changes in Tax Laws Amendment (2010 Measures No 1) Act 2010)
  • TR 98/5A1 - Income tax: calculating and claiming a deduction for laundry expenses (to reflect the changes to the law resulting from the repeal of inoperative provisions)
  • TD 2006/59A1 - Income tax: consolidation: subsidiary in liquidation: are unsatisfied debts of a subsidiary at the time of deregistration, being debts owed to creditors outside of the consolidated group, accounting liabilities for the purposes of s 711-45(1) of ITAA 1997? (to reflect the amendments introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010)

 


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